Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and before the announcement of the merger or acquisition. by asymmetric information (reduced asymmetric information)) and the second premise that ((bring the shareholders of the target company extraordinary returns(abnormal return) zero or negative - which-following the announcement of Merger or acquisition. owing to the low information asymmetry)) third hypothesis determined ((improved financial and operational performance in the company after the merger announcement mergers. using financial and statistical methods in measurement, the search to the inability of shareholders achieve extraordinary returns(abnormal return) a positive or zero during the announcement of the merger, but there was an extraordinary negative revenue accumulation as a result of higher expected return on actual revenue of the arrow, as well as provide information that is identical for all market participants. Conversely, the integration Lead to disparate outcomes profitability per share EBS integration in cornering, noting the results of the analysis to reduce the profitability of the combined company per share and height in the incorporating company what it was before the merger, appears in the first year after the merger, and acquisition leads to reduction of EPS for both the company and the target company's nieces in the case of Combined compared to what it was before the acquisition.
يظل التغير المناخى التحدى الأكثر أهمية للإنسانية فى الأيام المقبلة ، والأكثر صعوبة في معالجة تداعياته ليس فقط بسبب جوهره البعيد عن الإرادة الإنسانية، كونه معبرا عن غضب الطبيعة، وإنما بسبب القصور الذي لا يزال يهيمن على السياسات الدولية، خاصة الدول الكبرى فى صراعاتها المستمرة، وكذلك على سلوكيات الأفراد التي تعكس غياب ثقافة التعامل مع البيئة ومكوناتها على النحو الأمن ، وسيظل رهناً بوعي الدول بمسؤلياتها ووعي
... Show Moreהקדמה
עיון זה מטפל ביסוד עיקרי במבנה השירי, כלומר הצורה השירית, המהווה את היסוד הבולט והחשוב ביותר
בשירה, אין שיר בעל ערך אמנותי שלא מכיל צורה שירית יפה.
העיון הזה כולל מבוא על הצורה השירית , בו הצגנו דעות של מבקרים ערביים ומערביים בולטים ביחס הנושא ,
למען הגשת צורה מפורשת להבנת מבנה הצורה השירית . סקרנו את היסודות העיקריים שנשענה עליהם
הצורה השירית ומהן: הדמיון, הדמוי, מטאפורה, סמל, סיפקנו הסבר מפורט על
العناصر المساهمة في صناعة الهوية الجماعية
جاءت لفظة شيطان في اللغة العربية من الفعل شطن: ويعني الحبل، وقيل الحبل الطويل الشديد الفتل يُستقى به وتُشد به الخيل، والجمع أشطان، وقيل الشيطان فعلان من شاطَ يَشيط إذا هلك وإحترق، قال: الازهري الاول اكثر، قال: والدليل على انه من شَطَنَ قول امية بن ابي الصلت يذكر سليمان النبي (عليه السلام): ايما شاطِنٍ عصاه عَكاه(1)، في حين تطلق لفظة شيطان على الكائن الخارق للطبيعة او الروح، واصلها الاغر
... Show MoreThe Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.
The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’. After confirming the stability of this tool, the researcher reached the following results:
The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values
... Show MoreThis research is an attempt to concern with important subject in Arabic language and criticism . Its conception concern with poet’s ability on transmitting from one subject to another in the same poem without effect on the reader or listener in order not to effect on reader or listener through reading poetry this concern had been taken by many critics and rhetorical which lead to architecture design those the
الفاظ القرأن المجيد في الديوان الفرسي